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    <description>Withdrawal benefit under the Employees&#039; Pension Scheme, 2026 is calculated by reference to the number of full years of contribution paid and the proportion of wages payable at cessation of membership. The table sets out a graduated scale under which the applicable proportion increases progressively with completed contribution years, beginning with one year of contribution and rising to forty years of contribution. The scheme therefore ties withdrawal entitlement directly to contribution length for members on cessation of membership.</description>
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